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; (d)   any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...

for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...

102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...

income of any individual, for a tax year, shall include the income arising directly...:—     where ,—   A =...

or (iv)   the Assistant Commissioner or the Deputy Commissioner; or (v)   the Income-tax...Officer or the Tax Recovery...

deduction for the amount contributed by it, other than by way of cash, during a tax...year to a political party registered under section 29A of the...

irrespective of anything to the contrary contained in any other provision of this Act...relating to computation of income...

30% of additional employee cost incurred in the course of such business in the tax...deduction referred to in sub-section (1) shall be allowed for three consecutive...

Assessing Officer shall, irrespective of anything to the contrary contained in this Act...enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any...

to the other provisions of this section, the provisions relating to the tonnage tax...company, it shall exercise an option for tonnage tax scheme...

as if the amalgamation had not taken place, and all the other provisions of this Act...of the successor co-operative bank chargeable to tax for the...

Content Depreciation and gains relating to tonnage tax assets....tax year of the tonnage tax scheme (herein referred to as...

year to a political party registered under section 29A of the Representation of...the People Act, 1951 (43 of 1951), or an electoral...

, “representative assessee” means— (a)   in respect of the income of a non-resident...section 306; (b)   in respect of the income of a minor or a...

of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...

pay such tax, or the advance tax paid by the assessee on its current income on or...of income...

the deduction under this section) chargeable on the total income for any tax year...then from...

,— (a)   one or more banking company with— (i)   any other banking institution under...a scheme sanctioned and brought into force by the Central Government...

year. (2) Where the total income of the assessee is chargeable to tax under section..., and shall accordingly be charged...

(a)   not more than 8.5% of the total income of the tax year computed before making...has been disclosed in the return of...

. (1) Where a person has already been assessed for the total income of any tax year...of income furnished by him for any...

income of an assessee, being a co-operative society, includes any income referred..., 2013 (18 of 2013), or a corporation established by or...

102120000000098343 2025-11-25 373 Filing of appeal by income-tax authority....Content Filing of appeal by...

Content Set off of losses under any other head of income....of this Chapter, for any tax year, if...

to the aggregate amount of false or omitted entry, where during any proceeding under...this Act, it is found that in the books of account...

payable under section 195(1)(i), on an assessee if the income determined in his...tax payable...

fluctuation. 42. (1) Irrespective of anything contained in any other provision of this Act..., where at the time of making payment during the tax...

in due time the return of income, which is required to be furnished under section...263(1) for any tax year, if— (a)   a...

as required under a notice under section 294(1)(a), is not furnished within the...on undisclosed income determined...

shall be the aggregate of income-tax computed at the rate specified in the column...Income Rates of...

102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount...The amount of total income computed or any amount payable or...

102120000000098179 2025-11-25 209 Tax on income from bonds or Global Depository Receipts...Income Rate of...

(c)   fails to furnish its return of income under section 349; or (d)   carrying...year, its regular income for such...

of which is chargeable under the head “Income from house property” (original asset...as income of the...

income-tax on the total income of an assessee with which he is chargeable for any...tax year,...

affect the charge of tax on such income under section 4(1). (4) The payment of tax...to discharge...

under any head of income shall not be assessed together as that of such community...mentioned in clause (a) under each...

is to be made under sub-section (2), the person responsible for collecting tax shall...Nos. 7 and 8), if the buyer is liable to deduct...

may appeal to the Appellate Tribunal against such order— (a)   an order passed under...this Act, by a Commissioner (Appeals) or a Joint...

the income under the head “Capital gains” as per section 108, so much of the loss...under the head “Capital gains”, if...

  under an agreement or other arrangement, in writing, the tax deductible on any...income, other than interest in section...

After a finding of total partition has been recorded by the Assessing Officer under...section 315 for any Hindu family, notices under this...

The following sums shall be allowed as deduction in computing income chargeable under...section 3(1) of the Insurance Regulatory and Development...

enable any other person (herein referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...

102120000000098187 2025-11-25 217 Benefit under Chapter to be available in certain...declaration in writing to the Assessing Officer along with his return of...

or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax...it is satisfied within four months of the 1st April or the 1st October of such...

Specified income Tax year A B C 1....Any income determined by the Assessing Officer under section...

section 263 and thereafter notice under section 270(8) shall be issued; (ii)   any...section 263; (iii)   no notice under section 280 is required...

the end of the relevant tax year, unless the case falls under clause (b); (b)  ...end of the relevant tax year, unless the...

industrial undertaking (new asset), then, instead of the capital gain being charged to income-tax...as income of the...

The taxable regular income of a registered non-profit organisation for any tax year...shall be— (a)   nil, where 85% or more of the regular...

year and so on. (3) No loss shall be carried forward under this section for more...than four tax years immediately succeeding the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

agricultural purposes (new asset), then, instead of the capital gains being charged to income-tax...as income of the...

year, loss computed under the head “Income fromhouse property” cannot be wholly...set off against the income...

under section 263(1), if— (a)   his total income during the tax year consisted only...)   the tax...

this Act, the Tax Recovery Officer shall— (a)   if the order is the subject-matter...of further proceeding under this...

section 67 as income of the tax year in which three years from the date of the transfer...from which is chargeable under...